Invest in your office space now
to make the most of the super-deduction tax

What is the super-deduction tax?

The government has introduced its biggest incentive ever: the super-deduction tax. From 1 April 2021 until 31 March 2023, companies can claim 130% first-year capital allowances on qualifying assets, as well as 50% first-year allowance (FYA) for special rate assets in the same period.

Does super-deduction tax apply to office furniture and fit-out?

Yes! The government has given a list of some examples of assets which may qualify for either the super-deduction tax or the 50% first- year allowance:


General pool plant

130% (was 18%)

  • Fittings, furniture + equipment
  • Sanitary fittings
  • Carpet tiles
  • Fire alarm
  • Telephone + computer systems
  • Security systems
  • Demountable partitions
  • Sprinklers

Integral features

50% (was 6%)

  • Hot water systems
  • Heating, air conditioning and ventilation systems
  • Electrical lighting and power systems
  • Cold water systems
  • Lighting
  • Thermal insulation

How does the super-deduction tax work exactly?

Every qualifying pound invested will result in a 24.7p tax saving. For example: If you have an asset valued at £250,000 you can offset 130% against your taxable profit. At the current Corporation Tax rate (19%), this equates to a tax saving of:

£61,750

(sum: £250k x 130% x 19% = £61,750)


Contact Us


Shining a light on great investment opportunities

We know a thing or two about managing an office redesign or fit-out project, and we’re always looking out for ways to help businesses develop and improve their workspaces in the most efficient and productive way possible. And now is the perfect time to reshape an office that matches your vision to take advantage of this incredible super-deduction tax incentive.

Contact our friendly, knowledgeable team today to find out how we can help your vision come to life in the most productive way. Call us on 0845 340 4194, or email us at info@diamondinteriors.co.uk .